need help finding the missing journal entries for this statement of cash flows.

us s The Kare Counseling Center was incorporated as a not-for-profit organization 10 years ago. Its adjuted trial balance as of June 30,2023 , follows, 1. Salaries and fringe benefits were allocated to program services and supporting services in the following percentages. counseling services, 40 percent; professional training. 20 percent; community service, 10 percent; management and general, 20 percent; and fund-raising, 10 percent Occupancy and utilty, supplies, printing and pubilishing, and telephone and postage expenses were allocated to the programs in the same manner as salarles and fringe benefits. Depreclation expense was divided equally among all five functional expense categorles. 2. The organization had $165,314 of cash on hand at the beginning of the year. During the year, the center recelved cash from contributors: $310,800 that was unrestricted and $38,100 that was restricted for the purchase of equipment for the center It had $9,200 of income earned and recelved on long-term investments. The center spent cash of $288,410 on salarles and fringe benefits, $22,000 on the purchase of equipment for the center, and $86,504 for operating expenses. Other pertinent information follows: net pledges recelvable increased $6,000, inventory increased $1,000. accounts payable decreased $102,594, and there were no salartes payable at the beginning of the year. us s The Kare Counseling Center was incorporated as a not-for-profit organization 10 years ago. Its adjuted trial balance as of June 30,2023 , follows, 1. Salaries and fringe benefits were allocated to program services and supporting services in the following percentages. counseling services, 40 percent; professional training. 20 percent; community service, 10 percent; management and general, 20 percent; and fund-raising, 10 percent Occupancy and utilty, supplies, printing and pubilishing, and telephone and postage expenses were allocated to the programs in the same manner as salarles and fringe benefits. Depreclation expense was divided equally among all five functional expense categorles. 2. The organization had $165,314 of cash on hand at the beginning of the year. During the year, the center recelved cash from contributors: $310,800 that was unrestricted and $38,100 that was restricted for the purchase of equipment for the center It had $9,200 of income earned and recelved on long-term investments. The center spent cash of $288,410 on salarles and fringe benefits, $22,000 on the purchase of equipment for the center, and $86,504 for operating expenses. Other pertinent information follows: net pledges recelvable increased $6,000, inventory increased $1,000. accounts payable decreased $102,594, and there were no salartes payable at the beginning of the year